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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxation of Salaries Under Article 15: Home State Taxation Unless Over 183 Days Abroad or Local Employer Involvement.</h1> Article 15 of the Double Taxation Avoidance Agreement between Czechoslovakia (now the Slovak Republic) and another Contracting State addresses taxation of salaries and wages from employment. Generally, such income is taxable only in the resident's home state unless the employment is performed in the other state. If the employee spends 183 days or less in the other state, and the employer is not a resident or does not have a permanent establishment there, the income remains taxable only in the home state. Income from employment aboard ships or aircraft in international traffic may be taxed in the operating enterprise's state.
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